The LULUCF (Land Use, Land Use Change and Forestry) sector is used to report the CO2 flows between different terrestrial reservoirs (biomass, soils, etc.) and the atmosphere that take place on the managed surfaces of a territory. It can thus constitute a net source or a net sink of CO2.
This sector, defined within the framework of national greenhouse gas emission inventories, reflects in particular emissions and absorptions linked to land use (growth, biomass mortality and wood removal in forests; impacts of changes in agricultural practices on cultivated soils, etc.) and to changes in land use (deforestation, afforestation, soil artificialisation, etc.).
The methods for calculating these emissions and removals are defined by the Intergovernmental Panel on Climate Change (IPCC), under the United Nations Framework Convention on Climate Change (UNFCCC).